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2019 (2) TMI 2053 - AT - Income TaxValidity of Reopening of assessment u/s 147 - no notice was issued u/s 143(2) - CIT(A) held that since no valid return of income was filed by assessee under section 148 of the Act, there is no requirement for issuance of notice under section 143(2) - HELD THAT:- Assessment was framed by the AO under section 143(3) read with section 147 - Admittedly, if the CIT(A) feels that the assessee has filed no return of income or the return filed by the assessee as null and void in the eyes of the law, the AO should have made assessment under section 144 - In the absence of return of income, no assessment can be framed under section 143(3) of the Act. For framing assessment under section 143(3), the principle requisite condition is issuance of notice under section 143(2) of the Act. Admittedly, the AO failed to issue mandatory notice under section 143(2) of the Act before proceeding to complete the assessment. This issue is covered by the decision of Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT]. Thus once no notice under section 143(2) of the Act was issued, it is a mandatory jurisdictional issue and hence, assessee is invalid. We quash the assessment order and allow this appeal of the assessee.
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